Bodell v. Commissioner’s Empirical Analysis
154 F.2d 407 · 1946
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 10 later decisions — most recently July 1971
7 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 113 · 26 U.S.C. § 117
Relies on Blair v. Commissioner · Budd International Corp. v. Commissioner · Jackson Securities & Investment Co. v. Snead · United Carbon Co. v. Commissioner of Internal Revenue · Snead v. Jackson Securities & Investment Co.
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange.”
1 later decision quote this exact passage · from the majority“substantially in proportion to his interest in the property prior to the exchange”
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.